1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On January 16, 2014, at the Seoul Western District Court, from around 2007 to around 201, the Plaintiff received KRW 1,088,566,031 in total in return for illegal solicitation from C and D, a business partner, while working as the agent and team leader of the corporate business division B, and received KRW 1,08,566,031 in total. The Plaintiff was sentenced to imprisonment for six months and penalty 1,088,56,031 for criminal facts, such as breach of trust taking property, and the said judgment became final and conclusive on July 14, 2014.

On August 26, 2014, the Plaintiff paid all additional collection charges.

B. On March 16, 2015, the Defendant deemed KRW 1,088,566,031, which the Plaintiff received as a result of the crime of taking property in breach of trust as other income, and imposed KRW 203,236,220 on the Plaintiff on March 16, 2015.

C. Meanwhile, the Supreme Court has previously held that even if the judgment of additional collection was finalized and executed in a criminal case on illegal income from a criminal act, it is subject to taxation under the Income Tax Act (see, e.g., Supreme Court Decision 2002Du431, May 10, 2002); however, through the en banc Decision 2014Du5514, Jul. 16, 2015, the control and management of illegal income is subject to taxation.

Even if the liability for tax payment was established upon fulfilling the requirements, if the possibility of loss of economic benefits inherent in the income, such as confiscation or collection, has occurred after the occurrence of a subsequent event that the possibility of loss of economic benefits inherent in the income such as confiscation or collection, and thus becomes final and conclusive as not realizing the income, barring any special circumstance, the taxpayer may be exempted from the liability for tax payment by filing a subsequent request for correction as stipulated in Article 45-2(2) of the Framework Act on National Taxes.

In addition, if the tax authority imposed a tax disposition on the ground that the tax liability for illegal income was established, even though the grounds for such later request for correction exist, such a tax disposition is unlawful, so the taxpayer can seek revocation through an appeal litigation.